🇧🇪 Belgium Statutory Tax Guide
Belgium Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by SPF Finances.
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📜 Statutory Authority & Legal Framework
In Belgium, personal income taxation is administered by the SPF Finances under the authority of CIR 92.
Belgian progressive income tax (25% to 50%) with 13.07% ONSS employee social security contribution.
📊 2026 Progressive Marginal Tax Brackets
ISO: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 25% | 25.0% | Tier 1 |
| 40% | 40.0% | Tier 2 |
| 45% | 45.0% | Tier 3 |
| 50% | 50.0% | Tier 4 |
🛡️ Mandatory Social Security & Pension Contributions
ONSS / RSZ
Employee Share: 13.1%
Employer Share: 27.0%
Frequently Asked Questions: Belgium Taxation
What are the income tax brackets in Belgium? ↓
Belgium operates a progressive tax system administered by SPF Finances under CIR 92.
What social security or pension contributions apply in Belgium? ↓
Mandatory contributions include: ONSS / RSZ (13.1%).